CLA-2-83:OT:RR:NC:N1:121
Ms. Marissa Sanders
Pier 1 Imports
Trade Compliance
100 Pier 1 Place, Level 9
Fort Worth, Texas 76102
RE: The tariff classification of photo clips from various countries. Correction to Ruling Number N241020
Dear Ms. Sanders:
This replaces Ruling Number N241020, dated April 9, 2013, which contained a typographical error. The correct ruling number should be N240120 instead of ruling number N241020. A complete corrected ruling follows.
In your letter dated March 22, 2013, you requested a tariff classification ruling. Representative samples were submitted with your request.
VIN: FBN-1204, described as a picture holder in the shape of a flower, is made in India. It consists of a decorative, gold colored, iron wire stand measuring 6 inches tall that ends in a curled spiral on top to hold a photo, card, etc. An ornamental flower made of iron wire covered in glass and plastic beads is affixed to the front of the stand.
VIN: XN667585PZ-RD, described as a picture holder in the shape of a present, is made in China. The base is made of iron wire formed into the shape of a gift package. Protruding vertically through the center of the base is an 8 inch tall wire that ends in a curled spiral on top to hold a photo, card, etc. The entire article is covered in red glitter and decorated with several plastic rhinestones.
VIN: JCPH-13-002, described as a picture holder in the shape of a penguin, is made in the Philippines. This glitter covered article measures 5.25 inches long by 3 inches wide by 5.25 inches high overall. The body is egg-shaped and made of polypropylene. The base, skis, scarf, ear muffs and wings are made of base metal. Each wing holds a curled wire pole, which is designed to hold photos, cards, etc.
VIN: 12-010339, described as a picture holder in the shape of a chicken, is made in Indonesia. The chicken is pear-shaped, made of painted wood and serves as an ornamental base for an iron wire spiral that extends vertically one inch above its head. The wire is designed to hold photos, cards, etc. The article measures 2-1/4 inches wide by 2-1/4 inches deep by 3-7/8 inches high overall.
When an article is composed of two or more components (e.g. base metal, glass, wood and/or plastic), it is a composite good. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. Essential character determinations are made on a case-by-case basis.
VIN: FBN-1204, made of iron, glass and plastic, and VIN: XN667585PZ-RD, made of iron and plastic, are composite goods whose essential character is imparted by the base metal components. In both articles the base metal forms the base, the spiral-shaped holder and a significant portion of the ornamental feature.
The applicable subheading for VIN: FBN-1204 and VIN: XN667585PZ-RD will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.
VIN: JCPH-13-002, made of plastic and base metal, and VIN: 12-010339, made of wood and base metal, are composite goods whose essential character is imparted by the plastic component, and wood component, respectively. Both articles are primarily designed for use as statuettes or ornaments for display. When displayed, they need not be used as photo or note holders. The wire attachments in VIN: JCPH-13-002 blend with the ornament’s design to enhance its appearance and to create a theme. The one inch tall wire in VIN: 12-010339 is of less weight, bulk and significance compared with the 3 inch tall decorative wood base. Accordingly, the photo holding aspect is a secondary feature of both these ornamental articles.
The applicable subheading for VIN: JCPH-13-002 will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for VIN: 12-010339 will be 4420.10.0000, HTSUS, which provides for wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other. The rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on VIN: SL005, picture holder in the shape of a turtle. Your request for a classification ruling should include the following information:
Please provide full details regarding every step in the production and coloring of the picture holder in the shape of a turtle, VIN: SL005.
Describe the precise manner in which the glass is colored. Is it colored prior to solidification, simply painted on the surface, derived from recycled glass, or colored in another manner? Please explain.
If the glass is colored prior to solidification, indicate whether it is colored throughout the body of the article or whether only part of the glass is colored. Indicate if there are certain sections composed of clear glass.
If the glass is colored prior to solidification, indicate the precise chemical or mineral names of the sources of colors (e.g., pigments and/or dyes) inserted into the glass before it solidifies. Indicate the precise chemical names of the sources of color that were used to create the green, black and white colors in this article.
Does the glass contain bubbles, seeds or stones?
Does the article contain any fining agents (e.g., antimony and arsenic oxides or dioxides) which stifle the formation of bubbles, seeds or stones? If so, please indicate the precise chemical or mineral names of any fining agents.
Does the product contain any special effects (e.g., metal flecking, thread-like or ribbon-like effects, etc.)? If so, indicate whether the effects are embedded or introduced into the glass prior to its solidification. Identify the material which comprises these effects.
Is the glass cut or engraved?
Indicate the unit value of the picture holder in the shape of a turtle, VIN: SL005. Unit value refers to the price at which a single article is sold by the foreign seller to the American importer.
How is the merchandise marketed to the consumer? Provide product information or descriptive literature on the use and marketing of the product. Submit all available advertising material and marketing literature.
Indicate the port or ports at which this item will be imported.
Has the product already been imported? If so, identify the port or ports of entry.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division